Kirtland v. Commissioner
United States Board of Tax Appeals
Taxpayer, who was sole support for divorced wife and their two minor children over whom he in fact exercised family control, was head of a family within section 25:b):1) of the Revenue Act of 1934.
1Opinion of the Court
SIDNEY WILLIAMSON KIRTLAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Kirtland v. Commissioner
Docket Nos. 88600, 88601.
United States Board of Tax Appeals
39 B.T.A. 959; 1939 BTA LEXIS 950;
May 23, 1939, Promulgated
Taxpayer, who was sole support for divorced wife and their two minor children over whom he in fact exercised family control, was head of a family within section 25:b):1) of the Revenue Act of 1934.
Sidney W. Kirtland pro se.
Arthur H. Fast, Esq., for the respondent.
MURDOCK
The Commissioner determined a deficiency in income tax of $60.66 for 1934 and one of $61.21 for…
2Cases cited1 opinion
- Kirtland v. CommissionerUnited States Board of Tax Appeals · 1939